Judgment_paragraph 23 · SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti (C-657/22)

23In that regard, it should be noted that both the general scheme and the purpose of Directive 2003/96 are based on the principle that energy products are taxed in accordance with their actual use, taking into account, in particular, the clear distinction set out in recitals 17 and 18 of that directive between the motor fuels and heating fuels on which that directive is based. In addition, the definition of ‘levels of taxation of energy products’, for the purposes of Article 4(2) of that directive, according to their use as motor fuel or heating fuel, contributes to the proper functioning of the internal market – a purpose set out in, inter alia, recital 3 of the directive – by precluding any distortion of competition between energy products used for the same purposes (see, to that effect, judgments of 2 June 2016, ROZ-ŚWIT, C‑418/14, EU:C:2016:400, paragraphs 31 to 33, and of 7 November 2019, Petrotel-Lukoil, C‑68/18, EU:C:2019:933, paragraph 50 and the case-law cited).